J. Michael and Susan Reimer - Page 4




                                        - 3 -                                         
          A.   Petitioners’ Background                                                
               Petitioners are husband and wife.  Susan L. Reimer (Mrs.               
          Reimer) has had a lifelong passion for horses.  Her parents have            
          owned horses since her early childhood, and she had a pony at the           
          age of 3.  During high school, Mrs. Reimer entered her first                
          horse show competition through participation in a 4-H program.              
          Mrs. Reimer has continued to ride horses on her own since her               
          early adulthood.  At the time of petitioners’ marriage,                     
          approximately 32 years ago, Mrs. Reimer owned her own horse.                
          Mrs. Reimer was a preschool teacher during the years in issue.              
               J. Michael Reimer (Mr. Reimer) holds a bachelor’s degree in            
          business administration.  He also completed some postgraduate               
          courses, although he does not hold a graduate degree.  During               
          college, he completed approximately 16 hours of accounting                  
          courses.  In 1989, Mr. Reimer began working for Recticel Foam               
          Corporation as vice president of sales and marketing.  When the             
          corporation was bought in 1990, his position was terminated.  Mr.           
          Reimer, while seeking new employment, learned of a company called           
          National Safety Associates (NSA), which privately marketed air              
          and water filters.  This activity will be described in detail               
          below.  In order to earn more income, Mr. Reimer looked for full-           
          time employment.  In the fall of 1991, Mr. Reimer was hired as an           
          automobile salesman for Borg Pontiac.  He worked for Borg Pontiac           
          until September 1993 when he again changed employment to Village            






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